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Level 1
May 14, 2020
Question

hearing aids

  • May 14, 2020
  • 4 replies
  • 21 views

A client (lawyer) wants to deduct hearing aids as a business expense (not medical for obvious 7.5% reason), since he bought the aids to hear the judge during evidentiary hearings.

Schedule C deductible, or 'no way' and move them to Schedule A?

Thanks for your thoughts.

Stay safe.

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4 replies

IRonMaN
Level 15
May 14, 2020

Tell him nice try.  He doesn't want to deduct all of his food costs too?  I mean if he starves to death, he won't be able to hear the judge either.  No way to justify anything other than schedule A.

Slava Ukraini!
IRonMaN
Level 15
May 14, 2020

Tell him nice try. He doesn't want to deduct all of his food costs too? I mean if he starves to death, he won't be able to hear the judge either. No way to justify anything other than schedule A.

Edit - a little hiccup in the system - two posts for the price of one.  Must be discount days at Intuit.

Slava Ukraini!
qbteachmt
Level 15
May 14, 2020

Ha ha ha.

@jeff4 

Are you simply afraid to tell this client the truth? Is that why you asked the Internet?

"Surveys tell me..." is not how to help this client.

Don't yell at us; we're volunteers
BobKamman
Level 15
May 14, 2020

All I know is what I found in IRS Pub 907

Impairment-Related Work Expenses
If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. If you take a business deduction for these impairment-related work expenses, they are not subject to the 7.5% limit that applies to medical expenses.
You are disabled if you have:
• A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or
• A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.


Impairment-related expenses definedImpairment-related expenses are those ordinary and necessary business expenses that are:

• Necessary for you to do your work satisfactorily;
• For goods and services not required or used, other than incidentally, in your personal activities; and
• Not specifically covered under other income tax laws.

sjrcpa
Level 15
May 14, 2020

I'm gonna guess he'll use them "other than incidentally, in your personal activities"

The more I know the more I don’t know.
BobKamman
Level 15
May 14, 2020

@sjrcpa 

Ours not to do and die
Ours to find some reasons why
–Tennyson

If you had any clients with hearing aids, you would know that they use them as little as possible.   If someone told me he only used them at work, I WOULD AGREE WITH HIM.  (Yes, I know, I'm shouting.  I have to, he doesn't use the hearing aids around me.)

I found this interesting excerpt from a Tax Court order:

"Petitioner should note that if he is deaf or hard of hearing, the Court can provide an audio loop for amplification to be used with a hearing aid in the "T" position. If petitioner's hearing aid does not have a "T" position and/or petitioner uses American Sign Language as his predominant means of communication, he should arrange for a sign language interpreter to assist him at his trial."

I didn't know about "T" settings, but what if those cost more than the $500 models sold at Costco?  A deduction for the difference, maybe?